Article 2 Substitution of Table A in section 57(3) of the Value Added Tax Act 1994
In section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) for Table Af1 substitute—
“
Table A
Description of vehicle:
vehicle’s CO2 emissions figure
12 month period
£
3 month period
£
1 month period
£
120 or less 505.00 126.00 42.00 125 755.00 189.00 63.00 130 755.00 189.00 63.00 135 755.00 189.00 63.00 140 805.00 201.00 67.00 145 855.00 214.00 71.00 150 905.00 226.00 75.00 155 960.00 239.00 79.00 160 1,010.00 251.00 83.00 165 1,060.00 264.00 88.00 170 1,110.00 276.00 92.00 175 1,160.00 289.00 96.00 180 1,210.00 302.00 100.00 185 1,260.00 314.00 104.00 190 1,310.00 327.00 109.00 195 1,360.00 339.00 113.00 200 1,410.00 352.00 117.00 205 1,465.00 365.00 121.00 210 1,515.00 378.00 126.00 215 1,565.00 390.00 130.00 220 1,615.00 403.00 134.00 225 1,665.00 416.00 138.00 230 1,715.00 428.00 142.00 235 or more 1,765.00 441.00 147.00 ”
Annotations
Footnotes
- f1
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Table A was last substituted by S.I. 2008/722.